The acquirer of a newly-built property between September 1, 2010 and October 31, 2011, shall be fully exempt from the special real property state tax imposed pursuant to the provisions of Act No. 7 of March 9, 2009, as amended, with respect to such property. History —Sept. 2, 2010, No. 132, § 1.6; July 5, 2011, No. 115, § 6.
Puerto Rico Legal Code